The President’s Budget: Overview of Structure and Timing of Submission to Congress

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The President’s Budget: Overview of Structure
and Timing of Submission to Congress
Michelle D. Christensen
Analyst in Government Organization and Management
July 25, 2013March 4, 2014
Congressional Research Service
7-5700
www.crs.gov
R43163
CRS Report for Congress
Prepared for Members and Committees of Congress
The President’s Budget: Overview of Structure and Timing of Submission to Congress
Summary
The Budget and Accounting Act of 1921, as amended and later codified in the U.S. Code, requires
the President to submit a consolidated federal budget to Congress toward the beginning of each
regular session of Congress. Under 31 U.S.C. Section 1105(a), the President must submit the
budget—which contains budgetary proposals, projections, and other required reports—to
Congress on or after the first Monday in January, but no later than the first Monday in February.
The President’s budget, or the Budget of the United States Government as it is referred to in
statute, is required to include in part (1) estimates of spending, revenues, borrowing, and debt; (2)
detailed estimates of the financial operations of federal agencies and programs; (3) the President’s
budgetary, policy, and legislative recommendations; and (4) information supporting the
President’s recommendations. The President’s budget also contains budgetary proposals for the
legislative and judicial branches. These proposals, which are transmitted to the President and submitted,
without without
change, as part of the President’s budget submission to Congress. There are a number of
reports reports
that are required to be submitted along with, or at the same time as, the President’s budget,
such such
as an annual federal government performance plan and a report estimating the annual costs
and and
benefits of federal rules.
The content and structure of the President’s budget have varied by President. The budget
submissions of the past three Presidents have each included the following volumes:
•
Budget of the U.S. Government—includes a short budget message summarizing
the President’s policy priorities, summary tables of budgetary aggregates, and
narrative descriptions of proposed government activities;
•
Historical Tables—provides a historical overview of federal government
finances, including time series statistics on budget authority, government
receipts, outlays, and the federal debt;
•
Analytical Perspectives—contains in-depth discussion of government programs
and technical explanation of the budget baselines that were used to produce the
estimates contained in the President’s budget; and
•
Appendix—includes detailed budget estimates and financial information on
individual programs listed by appropriations account, which includes the
President’s recommended appropriations language, among other information.
Timely Submission of the President’s Budget. In the 9293 years since the President was required to
submit a budget to Congress, it was submitted on or before the original statutory deadline on 75
occasions. On 53 of these occasions, the budget was submitted on the deadline. On the remaining
22 occasions, the President’s budget was submitted early.
Delayed Submission of the President’s Budget. The President’s budget has been submitted after
the statutory deadline on 1718 occasions. In 6 of these 1718 occasions, Congress extended the
deadline by statute. In all but one of these occasions, the President’s budget was submitted by the
extended deadline. In the 1213 instances when it was submitted after the original or the extended
deadline, the proposal was delayed, on average, 3433.54 days.
This report, which provides information on the origins, content, and submission dates of the
President’s budget, will be updated annually or as developments warrant.
Congressional Research Service
The President’s Budget: Overview of Structure and Timing of Submission to Congress
Congressional Research Service
The President’s Budget: Overview of Structure and Timing of Submission to Congress
Contents
Introduction...................................................................................................................................... 1
Origins and Predecessors of the President’s Budget ........................................................................ 12
Content of the President’s Budget ................................................................................................... 3
Structure and Components of Recent Budget Submissions ............................................................. 4
Timing of Submission of the President’s Budget............................................................................. 7
Deadlines for Submission of the President’s Budget................................................................. 7
Timely Submission of the President’s Budget ........................................................................... 8
Delayed Submission of the President’s Budget ......................................................................... 8
Figures
Figure 1. Timing of Submission of the President’s Budget: FY1923-FY2014FY2015 .............................. 10
Tables
Table 1. Statutory Deadlines for Submission of the President’s Budget.......................................... 8
Table 2. Submission Dates of the President’s Budget: FY1923-FY2014FY2015 ...................................... 11
Contacts
Author Contact Information........................................................................................................... 1718
Acknowledgments ......................................................................................................................... 1718
Congressional Research Service
The President’s Budget: Overview of Structure and Timing of Submission to Congress
Introduction
The Budget and Accounting Act of 1921 (P.L. 67-13; 42 Stat. 20), as amended and later codified
in the U.S. Code, requires the President to submit a consolidated federal budget annually to
Congress toward the beginning of each regular session.1 Under Title 31 of the U.S. Code, the
President must submit the budget—which contains budgetary estimates, proposals, and other
required reports—to Congress on or after the first Monday in January, but no later than the first
Monday in February.2
In addition to providing budgetary estimates and other required reports, the President’s budget is
a compilation of the President’s budgetary proposalsproposed spending levels and selected policy recommendations.
Congress is not required to adopt the President’s proposals or recommendations. Nevertheless, the
budget is one of the President’s most important policy tools. While it is not legally binding, the
President’s budget typically initiates the congressional budget process and informs Congress of
the President’s recommended spending levels for agencies and programs. For this reason, the
content and timing of the President’s budget submission may be of particular interest to Members
of Congress, congressional committees, and congressional staff.
This report begins with a brief overview of the origins and typical content of the President’s
budget.3 This report also provides information on the statutory deadlines for submission to
Congress and the submission dates of the President’s budget for FY1923-FY2014.3FY2015.4 The
President’s consolidated, annual budget submission to Congress, or the Budget of the United
States Government as it is referred to in statute, is referred to in this report as “the President’s
budget.”4
Origins and Predecessors of the President’s Budget
Prior to the enactment of the Budget and Accounting Act of 1921, the executive budget process
was highly decentralized. Until the mid-to-late 1800s, agencies typically submitted their budget
requests directly to Congress, frequently with little or no involvement by the President.5 In
subsequent years, individual agency requests were compiled by the Department of the Treasury
and submitted to Congress as the Book of Estimates.65
1
This requirement first applied to President Warren Harding for FY1923.
31 U.S.C. §1105(a).
3
The details of the congressional budget process are outside the scope of this report. For discussion of congressional
budgetary procedures, see CRS Report 98-721, Introduction to the Federal Budget Process, coordinated by Bill Heniff
Jr. and CRS Report R42388, The Congressional Appropriations Process: An Introduction, by Jessica Tollestrup.
4
The most recent version of the President’s budget, The President’s Budget for Fiscal Year 2014, is available at
http://www.whitehouse.gov/omb/budget.
5
Allen Schick, The Federal Budget: Politics, Policy, Process, 3rd ed. (Washington, DC: Brookings Institution Press,
2007), p. 14.
6
See U.S. Congress, Senate, Digest of Budget Legislation, 66th Cong., September 26, 1919, S.Doc. 66-111, p. 22; and
Charles S. Ascher and James M. Wolf, eds., “Current Legislation,” Columbia Law Review, vol. 20, no. 2 (February
1920), p. 237.
2
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The President’s Budget: Overview of Structure and Timing of Submission to Congress
On February 12, 2014, Office of Management and Budget (OMB) spokesman Steve Posner reported to Congressional
Quarterly that the President’s FY2015 budget submission would be released in two phases, with “the bulk issued March
4 and more detailed information saved until the following week.” Paul M. Krawzak, “OMB Says Fiscal 2015 Budget
Coming in Stages,” CQ Roll Call, February 12, 2014, at http://www.cq.com/doc/news-4424063. This followed an
earlier announcement on January 23, 2014, by OMB spokesman Steve Posner that the President’s budget for FY2015
would be delayed until March 4, 2014. See Reid Epstein, “President Obama to Release 2015 Budget March 4,”
Politico, January 23, 2014, at http://www.politico.com/story/2014/01/2015-budget-release-date102517.html#ixzz2srFgV2OV; and “White House to Release Fiscal 2015 Budget on March 4,” Reuters, January 23,
2014, at http://www.reuters.com/article/2014/01/23/usa-obama-budget-idUSL2N0KX1GL20140123.
As of March 4, 2014, the President has submitted the following volumes of the FY2015 budget to Congress: FY2015
Budget Message of the President; FY2015 Summary Tables; FY2015 Cuts, Consolidations and Savings; and FY2015
Appendix. The typical contents and structure of the President’s budget submission to Congress is discussed later in this
report in the section titled, “Structure and Components of Recent Budget Submissions.”
5
The most recent version of the President’s budget, The President’s Budget for Fiscal Year 2015, is available at
http://www.whitehouse.gov/omb/budget.
2
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The President’s Budget: Overview of Structure and Timing of Submission to Congress
Origins and Predecessors of the President’s Budget
Prior to the enactment of the Budget and Accounting Act of 1921, the executive budget process
was highly decentralized. Until the mid-to-late 1800s, agencies typically submitted their budget
requests directly to Congress, frequently with little or no involvement by the President.6 In
subsequent years, individual agency requests were compiled by the Department of the Treasury
and submitted to Congress as the Book of Estimates.7
While the Book of Estimates may have served as an efficient means of transmitting multiple
budget requests to Congress as a single package, it was not a consolidated federal budget.
Initially, the compilation and submission of the “Book of Estimates” was a matter of custom and
practice by some, but not all, agencies within the executive branch. Agencies were not required to
submit their budget requests to the Treasury, and many continued to submit their requests directly
to Congress.78
In the late 19th and early 20th centuries, a series of laws were enacted that prohibited agencies
from submitting their budget requests directly to Congress. For example, in 1884 a law was
enacted that required that “all estimates of appropriations ... shall be transmitted to Congress
through the Secretary of the Treasury, and in no other manner.”89 In 1901, a law was enacted that
required executive departments to submit their requests to the Secretary of the Treasury “on or
before the 15th of October of each year.”910 Under the 1901 act, the Secretary of the Treasury was
then required to compile all agency requests and submit them as part of the “Book of Estimates”
no later than the first day of November.1011 While these acts required the Secretary to transmit all
agency requests as a single package, each request was developed independently.1112 Involvement
and direction by the President were minimal, and there was little if any coordination amongstamong
agencies.1213
In 1910, President William H. Taft created the Commission on Economy and Efficiency. One of
the primary purposes of the commission was to develop and propose reforms to the executive
budget process.1314 The current structure, format, and content of the President’s budget submission
are similar to those that were proposed by the Taft Commission on Economy and Efficiency in
1912. In a report titled The Need for a National Budget, the commission recommended that the
President submit to Congress a consolidated budget consisting in part of (1) a budget message, (2)
a consolidated financial report containing revenues and expenditures for each executive
department for the previous five fiscal years, (3) the President’s proposed revenues and
expenditures for the next fiscal year, and (4) detailed information supporting the President’s
recommendations.14
Since 1921, the required contents of the President’s budget have been modified and expanded by
statutes such as the Budget and Accounting Procedures Act of 195015 and the Congressional
7
Ibid.
Act of July 7, 1884; 23 Stat. 254.
9
Act of March 3, 1901; 31 Stat. 1009.
10
Ibid.
116
Allen Schick, The Federal Budget: Politics, Policy, Process, 3rd ed. (Washington, DC: Brookings Institution Press,
2007), p. 14.
7
See U.S. Congress, Senate, Digest of Budget Legislation, 66th Cong., September 26, 1919, S.Doc. 66-111, p. 22; and
Charles S. Ascher and James M. Wolf, eds., “Current Legislation,” Columbia Law Review, vol. 20, no. 2 (February
1920), p. 237.
8
Ibid.
9
Act of July 7, 1884; 23 Stat. 254.
10
Act of March 3, 1901; 31 Stat. 1009.
11
Ibid.
12
Allen Schick, The Federal Budget: Politics, Policy, Process, 3rd ed. (Washington, DC: Brookings Institution Press,
2007), pp. 14, 84. Also see U.S. Congress, Senate, Digest of Budget Legislation, 66th Cong., September 26, 1919,
S.Doc. 66-111, p. 22; and Charles S. Ascher and James M. Wolf, eds., “Current Legislation,” Columbia Law Review,
vol. 20, no. 2 (February 1920), pp. 235-237.
1213
Ibid.
1314
Bess Glenn, “The Taft Commission and the Government’s Record Practices,” American Archivist, vol. 21, no. 3
(July 1958).
14
U.S. Congress, House, The Need for a National Budget, Message from the President of the United States
Transmitting the Report of the Commission on Economy and Efficiency on the Subject of the Need for a National
Budget, 62nd Cong., 2nd sess., June 27, 2012, H.Doc. 62-854, pp. 7-8.
15
P.L. 81-784; 64 Stat. 832.
8
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Budget and Impoundment Control Act of 1974.16
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President submit to Congress a consolidated budget consisting in part of (1) a budget message, (2)
a consolidated financial report containing revenues and expenditures for each executive
department for the previous five fiscal years, (3) the President’s proposed revenues and
expenditures for the next fiscal year, and (4) detailed information supporting the President’s
recommendations.15
Since 1921, the required contents of the President’s budget have been modified and expanded by
statutes such as the Budget and Accounting Procedures Act of 195016 and the Congressional
Budget and Impoundment Control Act of 1974.17 The current requirements are discussed in the
next section of this report.
Content of the President’s Budget
The President’s budget typically provides detailed estimates of the financial operations of federal
agencies and programs, the President’s budgetary and legislative recommendations, and other
information supporting the President’s recommendations.
Under Title 31 of the U.S. Code, the President’s budget must include, in part,
•
estimated receipts, expenditures, and proposed appropriations for the next five
fiscal years;
•
actual receipts, expenditures, and appropriations for the previous fiscal year;
•
information on the public debt;
•
separate statements of amounts for specified appropriations accounts and trust
funds; and
•
when practicable, information on costs and performance of federal programs and
activities.1718
The President is responsible for developing budgetary estimates and proposed appropriations for
executive branch agencies. In practice, the President has delegated many of the tasks and
authorities necessary for developing the budget to the Office of Management and Budget
(OMB).1819 For example, OMB issues guidance to executive agencies instructing them on the
process, format, and deadlines for submitting their budget requests to OMB.19 OMB officials are
also responsible for reviewing agencies’ budget requests to ensure that they are consistent with
the President’s policy objectives, and advising the President on recommended budgetary levels.20
The President’s budget must also contain budgetary estimates and proposals for the legislative
and judicial branches. These estimates and proposals are developed by the legislative and judicial
branches, and are then transmitted to the President and submitted, without change, as part of the
President’s budget submission.21 Similar procedures apply to select independent agencies and
government-sponsored enterprises (e.g., U.S. International Trade Commission, Board of
16
P.L. 93-344; 88 Stat. 297.
31 U.S.C. §1105.
1820 OMB officials are
15
U.S. Congress, House, The Need for a National Budget, Message from the President of the United States
Transmitting the Report of the Commission on Economy and Efficiency on the Subject of the Need for a National
Budget, 62nd Cong., 2nd sess., June 27, 2012, H.Doc. 62-854, pp. 7-8.
16
P.L. 81-784; 64 Stat. 832.
17
P.L. 93-344; 88 Stat. 297.
18
31 U.S.C. §1105.
19
The Office of Management and Budget (OMB) is an executive branch entity within the Executive Office of the
President. One of its primary purposes is to assist the President in the development of the budget. The Bureau of the
Budget, which was the predecessor of OMB, was created by the Budget and Accounting Act of 1921.
1920
U.S. Office of Management and Budget, Circular No. A-11, “Preparation, Submission, and Execution of the
Budget,” August 3, 2012July 26, 2013, http://www.whitehouse.gov/omb/circulars_defaultcirculars_a11_current_year_a11_toc; Memorandum fromSylvia M. Burwell,Director of the Office of Management and Budget, M-13-14, “Fiscal Year 2015 Budget Guidance,”May 29, 2013,http://www.whitehouse.gov/sites/default/files/omb/memoranda/2013/m-13-14.pdf.
20
Shelley Lynne Tomkin, Inside OMB: Politics and Process in the President’s Budget Office (New York: M.E. Sharpe,
1998), pp. 121-124.
21
31 U.S.C. §1105(b).
17
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The President’s Budget: Overview of Structure and Timing of Submission to Congress
Governors of the Federal Reserve System, and Federal National Mortgage Association).22
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The President’s Budget: Overview of Structure and Timing of Submission to Congress
also responsible for reviewing agencies’ budget requests to ensure that they are consistent with
the President’s policy objectives, and advising the President on recommended budgetary levels.21
The President’s budget must also contain budgetary estimates and proposals for the legislative
and judicial branches. These estimates and proposals are developed by the legislative and judicial
branches, and are then transmitted to the President and submitted, without change, as part of the
President’s budget submission.22 Similar procedures apply to select independent agencies and
government-sponsored enterprises (e.g., U.S. International Trade Commission, Board of
Governors of the Federal Reserve System, and Federal National Mortgage Association).23
Additionally, certain agencies (e.g., Defense Nuclear Facilities Safety Board, Securities and
Exchange Commission, and National Transportation Safety Board) are required by statute to
submit their budget proposals directly to Congress, without review or alteration by the President
or OMB. In some cases, the agency submits its budget only to Congress, while in other cases the
agency must submit its budget to OMB and Congress concurrently.2324
There are a number of reports that are required to be submitted along with, or at the same time as,
the President’s budget. For example, the President is required to submit an annual federal
government performance plan for the overall budget.2425 Along with the annual budget submission,
the President must also submit to Congress a report estimating the annual costs and benefits of
federal rules.2526
Structure and Components of Recent Budget
Submissions
The structure and format of the President’s budget have varied by President, but in recent years,
the President’s budget has been submitted in multiple volumes. The size and composition of these
budget volumes have varied from administration to administration.
The budget submissions of the past three Presidents have each included the following volumes:
Budget of the U.S. Government, Historical Tables, Analytical Perspectives, and Appendix. In
addition, recent submissions have been accompanied by supplemental materials and supporting
documents that are typically made available only in electronic form.26
•
Budget of the U.S. Government. The Budget of the U.S. Government volume
typically begins with a short budget message, addressed to Congress, which
summarizes the President’s policy priorities. In addition, this volume includes
detailed narrative descriptions of proposed government activities for each
executive department and selected independent agencies. This volume also
includes summary tables of budgetary aggregates and estimates of the effects of
the President’s proposals on the deficit, among others. The summary tables
typically provide information for each of the fiscal years covered by the
President’s budget.
22
27
21
Shelley Lynne Tomkin, Inside OMB: Politics and Process in the President’s Budget Office (New York: M.E. Sharpe,
1998), pp. 121-124.
22
31 U.S.C. §1105(b).
23
David E. Lewis and Jennifer L. Selin, Sourcebook of United States Executive Agencies, 1st ed. (Administrative
Conference of the United States, 2012), pp. 113-114. For OMB’s list of exempt agencies, see §25.1 of OMB Circular
No. A-11.
2324
Ibid.
2425
31 U.S.C. §1105(a)(28). Also see 31 U.S.C. §1115(a), and CRS Report R42379, Changes to the Government
Performance and Results Act (GPRA): Overview of the New Framework of Products and Processes, by Clinton T.
Brass.
2526
This requirement was included in the Consolidated Appropriations Act, 2001 (P.L. 106-554; 114 Stat. 2763), and
applied to calendar year 2002 and “each year thereafter.” 31 U.S.C. §1105 note.
26
For further 27
Budget documents for the current fiscal year are available at http://www.whitehouse.gov/omb/budget. For further
descriptions of each volume and links to the FY2014 budget documents, see CRS Report R42384,
FY2013 Budget R43075, FY2014 Budget
Documents: Internet and GPO Availability, by Jared C. Nagel.
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•
Budget of the U.S. Government. The Budget of the U.S. Government volume
typically begins with a short budget message, addressed to Congress, which
summarizes the President’s policy priorities. In addition, this volume includes
detailed narrative descriptions of proposed government activities for each
executive department and selected independent agencies. This volume also
includes summary tables of budgetary aggregates and estimates of the effects of
the President’s proposals on the deficit, among others. The summary tables
typically provide information for each of the fiscal years covered by the
President’s budget.
•
Historical Tables. The Historical Tables volume provides a historical overview
of federal government finances, including time series statistics on budget
authority,2728 government receipts, outlays, government employment, economic
statistics, and the federal debt going back several decades and in some cases as
far back as 1789.2829 Generally, the tables provide data through the fiscal year
covered by the President’s budget. According to OMB, to the extent possible, the
data provided in the historical tables are adjusted to provide consistency and
comparability over the period of time covered.2930 In recent years, the tables have
also been made available in downloadable, XLS spreadsheet format on the OMB
website.3031
•
Analytical Perspectives. Since FY1995, the President’s budget submission has
included an Analytical Perspectives volume, which contains in-depth analysis of
government programs, including credit and insurance programs, discussion of
crosscut budgets (i.e., budgets that span two or more agencies), and technical
explanation of the budget baselines31baselines32 used in the analyses and estimates
contained in the President’s budget, among other items. In recent years, this
volume has also included a “Budget Concepts” chapter, which provides an
overview of the budget process and a “Glossary of Budget Terms” that are used
in the President’s budget.
Additionally, many of the reports that are required to be submitted along with, or
at the same time as, the President’s budget are provided within the Analytical
Perspectives volume. For example, in the FY2014 budget submission, the
Analytical Perspectives volume included a report estimating the annual costs and
benefits of selected regulations reviewed by OMB in FY2011.32
The web-based version of the FY2014 Analytical Perspectives volume contains
supplemental information and spreadsheets of selected tables.33 Included in the
27
28
OMB’s Glossary of Budget Terms (hereinafter, OMB Glossary) defines budget authority as “the authority provided
by law to incur financial obligations that will result in outlays.” U.S. Office of Management and Budget, Analytical
Perspectives, Budget of the United States Government, Fiscal Year 2014, (Washington DC: U.S. Government Printing
Office, 2013), p. 136, at http://www.whitehouse.gov/sites/default/files/omb/budget/fy2014/assets/spec.pdf.
2829
The time frame for the information contained in the Historical Tables volume varies from table to table, possibly due
to the availability of data. For example, information on aggregate levels of receipts and outlays is provided for all years
starting with 1789, while information on total levels of federal government employment is only provided as far back as
1962.
2930
For example, certain tables present data in both current dollars and in constant (FY2005) dollars, which have been
adjusted for inflation. In addition, data are presented in a manner consistent with current budget concepts, account
structure, and governmental organization. When significant changes occur, the historical data are adjusted so that data
are comparable across fiscal years.
3031
The most recent historical tables are available in both PDF and XLS (Microsoft Excel) spreadsheet format at
http://www.whitehouse.gov/omb/budget/Historicals.
3132
The OMB Glossary defines budget baseline as “a projection of the estimated receipts, outlays, and deficit or surplus
that would result from continuing current law or current policies through the period covered by the budget.” U.S.
Office of Management and Budget, Analytical Perspectives, Budget of the United States Government, Fiscal Year
2014, (Washington DC: U.S. Government Printing Office, 2013), p. 136, at http://www.whitehouse.gov/sites/default/
files/omb/budget/fy2014/assets/spec.pdf.
32
U.S. Office of Management and Budget, Analytical Perspectives, Budget of the United States Government, Fiscal
Year 2014, (Washington DC: U.S. Government Printing Office, 2013), pp. 97-101, at http://www.whitehouse.gov/sites/
default/files/omb/budget/fy2014/assets/spec.pdf.
33
The most recent web-based version of the FY2014 Analytical Perspectives is available at
(continued...)
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The President’s Budget: Overview of Structure and Timing of Submission to Congress
Perspectives volume. For example, in the FY2014 budget submission, the
Analytical Perspectives volume included a report estimating the annual costs and
benefits of selected regulations reviewed by OMB in FY2011.33
The web-based version of the FY2014 Analytical Perspectives volume contains
supplemental information and spreadsheets of selected tables.34 Included in the
web-based version are tables that provide data on budget authority and outlays34outlays35
for federal agencies and programs. Of these tables, one provides information on
budget authority and outlays organized by budget function,3536 category, and
program.3637 Another provides the same information by agency and appropriations
or fund account, in a structure similar to the organization of annual
appropriations acts.3738
•
Appendix. The Appendix volume includes detailed budget estimates and financial
information for each appropriations account and for selected programs, listed by
appropriations account. This includes the proposed text of appropriations
language, and explanations of the work that will be performed by the funds
provided. The Appendix volume also includes recommended language for the
general provisions applicable to the appropriations of entire agencies or groups of
agencies, such as proposed restrictions on the use of funds and proposed
authorities to transfer funds from one account to another.3839
•
Supplemental Materials. Additionally, Presidents’ budget submissions have often
included supplemental materials, such as legislative proposals for budget process
reform, a brief guide to the budget that is intended for members of the public, or
a summary of proposed spending reductions or program consolidations. Finally,
unforeseen circumstances may require the President to modify the
recommendations or other information contained in the President’s budget
submission to Congress. Under Title 31 of the U.S. Code, the President may
revise the budget recommendations or submit supplemental budget requests to
Congress at any time during the year.39 When the President makes new budget
recommendations for the current fiscal year, the changes are referred to as
(...continued)
33
U.S. Office of Management and Budget, Analytical Perspectives, Budget of the United States Government, Fiscal
Year 2014, (Washington DC: U.S. Government Printing Office, 2013), pp. 97-101, at http://www.whitehouse.gov/sites/
default/files/omb/budget/fy2014/assets/spec.pdf.
34
The most recent web-based version of the FY2014 Analytical Perspectives is available at
http://www.whitehouse.gov/omb/budget/Analytical_Perspectives. All tables are provided in PDF format. Selected
tables are also provided in XLS spreadsheet format.
3435
The OMB Glossary defines outlay as a “payment to liquidate an obligation” and “the measure of Government
spending.” U.S. Office of Management and Budget, Analytical Perspectives, Budget of the United States Government,
Fiscal Year 2014, (Washington DC: U.S. Government Printing Office, 2013), p. 138, at http://www.whitehouse.gov/
sites/default/files/omb/budget/fy2014/assets/spec.pdf.
3536
Budget functions categorize budget authority, outlays, and other budgetary information by purpose (e.g., agriculture,
national defense, transportation, income security). There are 20 major functions, which are further divided into sub
functions. Under 31 U.S.C. §1104(c), the President may change the functional categories in the budget only in
consultation with the House and Senate Budget and Appropriations Committees. For a complete list of budget
functions and sub functions, see §79.6, Exhibit 79A of OMB Circular No. A-11. Also see CRS Report 98-280,
Functional Categories of the Federal Budget, by Bill Heniff Jr.
3637
See Table 31-1, “Budget Authority and Outlays by Function, Category, and Program,” at
http://www.whitehouse.gov/sites/default/files/omb/budget/fy2014/assets/31_1.pdf.
3738
See Table 32-1, “Federal Programs by Agency and Account,” at http://www.whitehouse.gov/sites/default/files/omb/
budget/fy2014/assets/32_1.pdf.
3839
See CRS Report R43098, Transfer and Reprogramming of Appropriations: An Overview of Authorities, Limitations,
and Procedures, by Michelle D. Christensen.
39
The President is also required to submit a Mid-Session Review of the budget that reflects changed economic
conditions, legislative actions taken by Congress, and other factors that may impact the President’s initial budget
estimates, by July 15 of each year. For additional information, see CRS Report RL32509, The President’s Budget
Request: Overview and Timing of the Mid-Session Review, by Michelle D. Christensen.
Congressional Research Service
6
The President’s Budget: Overview of Structure and Timing of Submission to Congress
Congressional Research Service
6
The President’s Budget: Overview of Structure and Timing of Submission to Congress
Congress at any time during the year.40 When the President makes new budget
recommendations for the current fiscal year, the changes are referred to as
“supplementals.” Changes to the President’s proposals for the upcoming fiscal
year, however, are referred to as “amendments.”4041
Timing of Submission of the President’s Budget
Deadlines for Submission of the President’s Budget
Under the Budget and Accounting Act of 1921, the deadline for submission was originally set as
“the first day of each regular session” of Congress. The deadline was subsequently changed by
statute in 1950, 1985, and 1990. The Budget and Accounting Procedures Act of 1950 changed the
deadline to the 15th day of each regular session of Congress.4142 The Balanced Budget and
Emergency Deficit Control Act of 1985 included two changes to the deadline for submission.4243
The first established a deadline of February 5, 1986, for FY1987. The second changed the
deadline to the first Monday after January 3 beginning with FY1988. Finally, the Budget
Enforcement Act of 1990 extended the deadline to the first Monday in February of each year.4344
The 1990 change to the deadline for submission, which first applied to FY1992, made it possible
for an outgoing President, whose term ends on January 20, to leave the annual budget submission
to his or her successor. The three outgoing Presidents since the FY1992 change—George H. W.
Bush, William J. Clinton, and George W. Bush—exercised this option. Accordingly, the budget
was submitted in 1993, 2001, and 2009 by the three incoming Presidents (William J. Clinton for
FY1994, George W. Bush for FY2002, and Barack Obama for FY2010). In each of these three
cases, the first budget submission of the incoming President was submitted after the statutory
deadline.4445
Under current law, the President is required to submit the annual budget on or after the first
Monday in January, but no later than the first Monday in February.4546 Prior to the official
transmittal of his budget to Congress, the President typically presents the major budget proposals
in the annual State of the Union address, usually in late January.
Table 1 provides a list of the deadlines for submission, the first fiscal year to which each deadline
applied, and the statutory source for each deadline.
40
The President is also required to submit a Mid-Session Review of the budget that reflects changed economic
conditions, legislative actions taken by Congress, and other factors that may impact the President’s initial budget
estimates, by July 15 of each year. For additional information, see CRS Report RL32509, The President’s Budget
Request: Overview and Timing of the Mid-Session Review, by Michelle D. Christensen.
41
The President’s supplemental budget requests and budget amendments for FY2013 and FY2014 are available at
http://www.whitehouse.gov/omb/budget_amendments.
4142
P.L. 81-784; 64 Stat. 832.
4243
P.L. 99-177; 99 Stat. 1038.
4344
P.L. 101-508, Title XIII; 104 Stat. 1388-573.
4445
CRS Report RS20752, Submission of the President’s Budget in Transition Years, by Michelle D. Christensen.
4546
31 U.S.C. §1105(a).
Congressional Research Service
7
The President’s Budget: Overview of Structure and Timing of Submission to Congress
Table 1. Statutory Deadlines for Submission of the President’s Budget
Deadline for
Submission
Fiscal Year to Which
Deadline First
Applied
Statutory Source of Deadline
First day of each regular
session of Congress
FY1923
Budget and Accounting Act of 1921
(P.L. 67-13, 42 Stat. 20)
15th day of each regular
session of Congress
FY1952
Budget and Accounting Procedures
Act of 1950 (P.L. 81-784; 64 Stat.
832)
February 5, 1986
FY1987
Balanced Budget and Emergency
Deficit Control Act of 1985 (P.L.
99-177; 99 Stat. 1038)
1st Monday after January 3
of each year
FY1988
Balanced Budget and Emergency
Deficit Control Act of 1985 (P.L.
99-177; 99 Stat. 1038)
1st Monday in February of
each year
FY1992
Budget Enforcement Act of 1990
(P.L. 101-508, Title XIII; 104 Stat.
1388-573)
Sources: Statutes at Large
Timely Submission of the President’s Budget
In the 92 years since the President was required to submit a consolidated budget to Congress, the
budget was submitted on or before the original statutory deadline on 75 occasions. On 53 of these
occasions, the budget was submitted on the deadline. On the remaining 22 occasions, the
President’s budget was submitted early, between 1 and 13 days before the deadline.
Delayed Submission of the President’s Budget
The President’s budget has been submitted after the statutory deadline on 1718 occasions. In 6 of
these 1718 occasions, Congress extended the deadline by statute.4647 On average, the deadline was
extended by 13 days. In all but one of these occasions, the President’s budget was submitted by
the extended deadline. In the 1213 instances when the budget was submitted after the original or
extended deadline, it was delayed, on average, 3433.54 days.
The President’s budget submission was delayed more than 30 days after the deadline on six
occasions: FY1989, FY1994, FY1997, FY2002, FY2010, and FY2014. The delays for FY1994,
FY2002, and FY2010 occurred in presidential transition years. In those three instances, the
budget submission was due fewer than three weeks after the start of the President’s first term.
The President’s budget was delayed by more than 30 days during three non-transition years:
FY1989, FY1997, and FY2014. President Reagan submitted the FY1989 budget on February 18,
1988, a total of 45 days after the statutory deadline. The Director of OMB reportedly attributed
4647
Congress enacted statutes extending the deadline for submission of the President’s budget proposal for FY1966,
FY1974, FY1981, FY1984, FY1986, and FY1991.
Congressional Research Service
8
The President’s Budget: Overview of Structure and Timing of Submission to Congress
the delay to the delayed enactment of FY1988 appropriations.4748 President Clinton submitted the
FY1997 budget on March 19, 1996, a total of 43 days after the deadline. On February 5, 1996,
President Clinton transmitted a message to Congress, along with a thematic overview of his
FY1997 budget, which stated that the budget would be delayed because of “uncertainty over 1996
appropriations as well as possible changes in mandatory programs and tax policy.”4849 President
Obama submitted the FY2014 budget on April 10, 2013, a total of 65 days after the deadline. The
Acting Director of OMB attributed the delay to ongoing negotiations over fiscal issues, including
enactment of the American Taxpayer Relief Act (ATRA) on January 2, 2013, and the continued
uncertainty resulting from the impending sequestration.4950
Figure 1 shows the number of days the budget was submitted before or after the deadline for
each year from FY1923 to FY2014.50FY2015.51 Transition-year budgets since the 1990 change are noted.
Table 2 provides information on the timing of submission of the President’s budget for FY1923FY2014.
47FY1923FY2015.
48
Judith Havemann, “Miller Misses Deadline for Sending Budget: Delay Was Expected; Director Says Congress
Should Receive Proposal by Mid-February,” Washington Post, January 5, 1988, p. A5.
4849
U.S. Congress, House, Budget of the United States Government, Fiscal Year 1997, Message from the President
Transmitting the FY1997 Budget to Congress, 104th Cong., 2nd Sess., February 5, 1996, H.Doc. 104-162, p. i.
4950
See letter from Jeffrey D. Zients, Acting Director of the Office of Management and Budget, to Honorable Paul Ryan,
Chairman of the House Committee on the Budget, January 11, 2013; and White House Office of the Press Secretary,
“Statement by Jeffrey D. Zients, Acting Director of OMB,” April 10, 2013, at http://www.whitehouse.gov/the-pressoffice/2013/04/10/press-briefing-press-secretary-jay-carney-omb-acting-director-jeffrey-zi.
5051
In the six instances where the deadline was extended by statute, CRS used the extended deadline to calculate the
number of days the President’s budget was submitted before or after the deadline.
Congressional Research Service
9
The President’s Budget: Overview of Structure and Timing of Submission to Congress
Figure 1. Timing of Submission of the President’s Budget: FY1923-FY2014FY2015
Number of Days Before (-) or After Deadline
0
20
40
60
-20
FY1923 to FY1951
FY1952
FY1953
FY1954
FY1955
FY1956
FY1957
FY1958
FY1959
FY1960
FY1961
FY1962
FY1963
FY1964
FY1965
FY1966
FY1967
FY1968
FY1969
FY1970
FY1971
FY1972
FY1973
FY1974
FY1975
FY1976
FY1977 -12
FY1978
FY1979 -13
FY1980
FY1981
FY1982
FY1983
FY1984
FY1985
FY1986
FY1987
FY1988
FY1989
FY1990
FY1991
FY1992
FY1993
FY1994
FY1995
FY1996
FY1997
FY1998
FY1999
FY2000
FY2001
FY2002
FY2003
FY2004
FY2005
FY2006
FY2007
FY2008
FY2009
FY2010
FY2011
FY2012
FY2013
FY2014
80
100
0
FY2015
-2
-1
-8
1
-2
-2
-1
-8
-2
-2
-1
-6
-6
0
0
0
0
0
-2
0
-6
-8
0
0
6
-1
-7
0
-4
0
0
-5
0
0
0
45
0
7
0
-5
66
0
0
43
3
0
0
0
63
0
0
0
0
0
0
0
94
0
7
7
-8
-6
-6
80
100
0
1
-2
-2
-1
-2
-6
-8
0
0
0
0
0
0
0
0
6
-1
-7
-4
-5
0
0
0
0
0
0
45
0
-5
7
0
66
0
0
0
0
0
43
3
63
0
0
0
0
0
0
0
0
94
7
7
29
65
Source: Prepared by the Congressional Research Service using data from Table 2 in this report.
Note: The President’s budgets for FY1923 through FY1951 were each submitted on the deadline. Transition
years since 1990 (FY1994, FY2002, and FY2010) are shown in gray.
Congressional Research Service
10
Table 2. Submission Dates of the President’s Budget: FY1923-FY2014FY2015
Deadline Extended by
Statute?
President
Fiscal Year
Date of Budget
Submission
Original Statutory
Deadline for
Submission
Submitted by
Original
Deadline?
Extended
Deadline
Public Law
Number
No. of Days
Before (-) or After
Deadline
Warren G.
Harding
1923
12-05-1921
12-05-1921
Yes
0
Warren G.
Harding
1924
12-04-1922
12-04-1922
Yes
0
Calvin Coolidge
1925
12-03-1923
12-03-1923
Yes
0
Calvin Coolidge
1926
12-01-1924
12-01-1924
Yes
0
Calvin Coolidge
1927
12-07-1925
12-07-1925
Yes
0
Calvin Coolidge
1928
12-06-1926
12-06-1926
Yes
0
Calvin Coolidge
1929
12-05-1927
12-05-1927
Yes
0
Calvin Coolidge
1930
12-03-1928
12-03-1928
Yes
0
Herbert Hoover
1931
12-02-1929
12-02-1929
Yes
0
Herbert Hoover
1932
12-01-1930
12-01-1930
Yes
0
Herbert Hoover
1933
12-07-1931
12-07-1931
Yes
0
Herbert Hoover
1934
12-05-1932
12-05-1932
Yes
0
Franklin D.
Roosevelt
1935
01-03-1934
01-03-1934
Yes
0
Franklin D.
Roosevelt
1936
01-03-1935
01-03-1935
Yes
0
Franklin D.
Roosevelt
1937
01-03-1936
01-03-1936
Yes
0
Franklin D.
Roosevelt
1938
01-05-1937
01-05-1937
Yes
0
CRS-11
Deadline Extended by
Statute?
President
Fiscal Year
Date of Budget
Submission
Original Statutory
Deadline for
Submission
Submitted by
Original
Deadline?
Extended
Deadline
Public Law
Number
No. of Days
Before (-) or After
Deadline
Franklin D.
Roosevelt
1939
01-03-1938
01-03-1938
Yes
0
Franklin D.
Roosevelt
1940
01-03-1939
01-03-1939
Yes
0
Franklin D.
Roosevelt
1941
01-03-1940
01-03-1940
Yes
0
Franklin D.
Roosevelt
1942
01-03-1941
01-03-1941
Yes
0
Franklin D.
Roosevelt
1943
01-05-1942
01-05-1942
Yes
0
Franklin D.
Roosevelt
1944
01-06-1943
01-06-1943
Yes
0
Franklin D.
Roosevelt
1945
01-10-1944
01-10-1944
Yes
0
Franklin D.
Roosevelt
1946
01-03-1945
01-03-1945
Yes
0
Harry S. Truman
1947
01-14-1946
01-14-1946
Yes
0
Harry S. Truman
1948
01-03-1947
01-03-1947
Yes
0
Harry S. Truman
1949
01-06-1948
01-06-1948
Yes
0
Harry S. Truman
1950
01-03-1949
01-03-1949
Yes
0
Harry S. Truman
1951
01-03-1950
01-03-1950
Yes
0
Harry S. Truman
1952
01-15-1951
01-17-1951
Yes
-2
Harry S. Truman
1953
01-21-1952
01-22-1952
Yes
-1
Harry S. Truman
1954
01-09-1953
01-17-1953
Yes
-8
CRS-12
Deadline Extended by
Statute?
President
Fiscal Year
Date of Budget
Submission
Original Statutory
Deadline for
Submission
Submitted by
Original
Deadline?
Extended
Deadline
Public Law
Number
No. of Days
Before (-) or After
Deadline
Dwight D.
Eisenhower
1955
01-21-1954
01-20-1954
No
1
Dwight D.
Eisenhower
1956
01-17-1955
01-19-1955
Yes
-2
Dwight D.
Eisenhower
1957
01-15-1956
01-17-1956
Yes
-2
Dwight D.
Eisenhower
1958
01-16-1957
01-17-1957
Yes
-1
Dwight D.
Eisenhower
1959
01-13-1958
01-21-1958
Yes
-8
Dwight D.
Eisenhower
1960
01-19-1959
01-21-1959
Yes
-2
Dwight D.
Eisenhower
1961
01-18-1960
01-20-1960
Yes
-2
Dwight D.
Eisenhower
1962
01-16-1961
01-17-1961
Yes
-1
John F. Kennedy
1963
01-18-1962
01-24-1962
Yes
-6
John F. Kennedy
1964
01-17-1963
01-23-1963
Yes
-6
Lyndon B. Johnson
1965
01-21-1964
01-21-1964
Yes
0
Lyndon B. Johnson
1966
01-25-1965
01-18-1965
No
Lyndon B. Johnson
1967
01-24-1966
01-24-1966
Yes
0
Lyndon B. Johnson
1968
01-24-1967
01-24-1967
Yes
0
Lyndon B. Johnson
1969
01-29-1968
01-29-1968
Yes
0
Lyndon B. Johnson
1970
01-15-1969
01-17-1969
Yes
-2
CRS-13
01-25-1965
P.L. 89-1; 79
Stat. 3
0
Deadline Extended by
Statute?
President
Fiscal Year
Date of Budget
Submission
Original Statutory
Deadline for
Submission
Submitted by
Original
Deadline?
Extended
Deadline
Public Law
Number
No. of Days
Before (-) or After
Deadline
Richard M. Nixon
1971
02-02-1970
02-02-1970
Yes
0
Richard M. Nixon
1972
01-29-1971
02-04-1971
Yes
-6
Richard M. Nixon
1973
01-24-1972
02-01-1972
Yes
-8
Richard M. Nixon
1974
01-29-1973
01-17-1973
No
Richard M. Nixon
1975
02-04-1974
02-04-1974
Yes
0
Gerald R. Ford
1976
02-03-1975
01-28-1975
No
6
Gerald R. Ford
1977
01-21-1976
02-02-1976
Yes
-12
Gerald R. Ford
1978
01-17-1977
01-18-1977
Yes
-1
Jimmy Carter
1979
01-20-1978
02-02-1978
Yes
-13
Jimmy Carter
1980
01-22-1979
01-29-1979
Yes
-7
Jimmy Carter
1981
01-28-1980
01-17-1980
No
Jimmy Carter
1982
01-15-1981
01-19-1981
Yes
-4
Ronald Reagan
1983
02-08-1982
02-08-1982
Yes
0
Ronald Reagan
1984
01-31-1983
01-17-1983
No
Ronald Reagan
1985
02-01-1984
02-06-1984
Yes
Ronald Reagan
1986
02-04-1985
01-17-1985
No
Ronald Reagan
1987
02-05-1986
02-05-1986
Yes
0
Ronald Reagan
1988
01-05-1987
01-05-1987
Yes
0
Ronald Reagan
1989
02-18-1988
01-04-1988
No
45
CRS-14
01-29-1973
01-28-1980
01-31-1983
P.L. 93-1; 87
Stat. 3
P.L. 96-186; 93
Stat. 1338
P.L. 97-469; 96
Stat. 2582
0
0
0
-5
02-04-1985
P.L. 99-1; 99
Stat. 3
0
Deadline Extended by
Statute?
President
Fiscal Year
Date of Budget
Submission
Original Statutory
Deadline for
Submission
Submitted by
Original
Deadline?
Extended
Deadline
Public Law
Number
No. of Days
Before (-) or After
Deadline
Ronald Reagan
1990
01-09-1989
01-09-1989
Yes
George H. W.
Bush
1991
01-29-1990
01-08-1990
No
George H. W.
Bush
1992
02-04-1991
02-04-1991
Yes
0
George H. W.
Bush
1993
01-29-1992
02-03-1992
Yes
-5
William J. Clinton
1994
04-08-1993a
02-01-1993
No
66
William J. Clinton
1995
02-07-1994
02-07-1994
Yes
0
William J. Clinton
1996
02-06-1995
02-06-1995
Yes
0
William J. Clinton
1997
03-19-1996b
02-05-1996
No
43
William J. Clinton
1998
02-06-1997
02-03-1997
No
3
William J. Clinton
1999
02-02-1998
02-02-1998
Yes
0
William J. Clinton
2000
02-01-1999
02-01-1999
Yes
0
William J. Clinton
2001
02-07-2000
02-07-2000
Yes
0
George W. Bush
2002
04-09-2001c
02-05-2001
No
63
George W. Bush
2003
02-04-2002
02-04-2002
Yes
0
George W. Bush
2004
02-03-2003
02-03-2003
Yes
0
George W. Bush
2005
02-02-2004
02-02-2004
Yes
0
George W. Bush
2006
02-07-2005
02-07-2005
Yes
0
George W. Bush
2007
02-06-2006
02-06-2006
Yes
0
George W. Bush
2008
02-05-2007
02-05-2007
Yes
0
CRS-15
0
01-22-1990
P.L. 101-228;
103 Stat. 1945
7
Deadline Extended by
Statute?
President
Fiscal Year
Date of Budget
Submission
Original Statutory
Deadline for
Submission
Submitted by
Original
Deadline?
Extended
Deadline
Public Law
Number
No. of Days
Before (-) or After
Deadline
George W. Bush
2009
02-04-2008
02-04-2008
Yes
0
Barack Obama
2010
05-07-2009d2009c
02-02-2009
No
94
Barack Obama
2011
02-01-2010
02-01-2010
Yes
0
Barack Obama
2012
02-14-2011
02-07-2011
No
7
Barack Obama
2013
02-13-2012
02-06-2012
No
7
Barack Obama
2014
04-10-2013
02-04-2013
No
65
2015
03-04-2014d
02-03-2014
No
29
Barack Obama
Source: Table prepared by the Congressional Research Service (CRS). Budget submission dates were obtained from the U.S. Government Printing Office,
http://www.gpo.gov; printed editions of the Budget of the United States Government; and CRS Report 88-661, The President’s Budget Submission: Format, Deadlines, and
Transition Years, by Virginia A. McMurtry and James V. Saturno (out of print; available on request). The original source for the budget submission dates provided in CRS
Report 88-661 was the Budget of the United States Government, FY1923 - FY1989. All submission dates contained in this table were verified by the author of this report
using the original sources listed above. Statutory deadlines for FY1923-FY1986 were calculated by CRS using congressional session dates obtained from the House and
Senate Session Date websites, http://history.house.gov/Institution/Session-Dates/Session-Dates; and http://www.senate.gov/reference/Sessions/sessionDates.htm.
Note: In the six instances where the deadline was extended by statute, CRS used the extended deadline to calculate the number of days the President’s budget was
submitted before or after the deadline.
a.
FY1994 was a transition year budget. Incoming President William J. Clinton submitted an overview of the budget on February 17, 1993. President Clinton submitted
the Budget of the U.S. Government for Fiscal Year 1994 and additional budget volumes on April 8, 1993.
b.
For FY1997, President Clinton submitted a “thematic overview” of the budget on February 05, 1996. President Clinton submitted the Budget of the U.S. Government,
Fiscal Year 1997 and additional budget volumes on March 19, 1996.
c.
FY2002 was a transition year budget. Incoming President George W. Bush submitted an overview of the budget on February 28, 2001. President George W. Bush
submitted the Budget of the U.S. Government, Fiscal Year 2002 and additional budget volumes on April 9, 2001.
dc.
FY2010 was a transition year budget. Incoming President Barack Obama submitted an overview of the budget on February 26, 2009. The Budget Appendix, which
contained detailed budget estimates and financial information on individual programs and appropriations accounts, was submitted on May 7, 2009. Additional budget
volumes were submitted on May 11, 2009.
CRS-16
d.
CRS-17
For FY2015, President Barack Obama submitted the following FY2015 budget volumes on March 4, 2014: Budget Message of the President; Summary Tables; Cuts,
Consolidations and Savings; and the Budget Appendix, which contains detailed budget estimates and financial information on individual programs and appropriations
accounts. OMB has stated that the remaining volumes (i.e., Historical Tables and Analytical Perspectives) will be released on March 11, 2014.
The President’s Budget: Overview of Structure and Timing of Submission to Congress
Author Contact Information
Michelle D. Christensen
Analyst in Government Organization and
Management
mchristensen@crs.loc.gov, 7-0764
Acknowledgments
This report draws on previous research conducted by Virginia A. McMurtry, former Specialist in American
National Government, James V. Saturno, Section Research Manager, Bill Heniff Jr., Analyst on Congress
and the Legislative Process, and Clinton T. Brass, Specialist in Government Organization and
Management.
Congressional Research Service
1718